Glen A. Blair - Page 1
















                                 T.C. Memo. 2002-189                                  


                               UNITED STATES TAX COURT                                


                            GLEN A. BLAIR, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 2891-02L.            Filed August 5, 2002.                       


               Glen A. Blair, pro se.                                                 
               Alan J. Tomsic and Karen Baker, for respondent.                        


                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent’s motion for summary judgment filed                 
          pursuant to Rule 121.1  Respondent contends that there is no                


               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       





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